VPRS 1141 Journal

The Central Roads Board (VA 2803) was established circa March 1853 with responsibility for the formation, construction, improvement, management and maintenance of proclaimed main roads and bridges and for the co-ordination of the works undertaken by the District Road Boards. The primary officers were the Secretary, Treasurer and an Inspector-General of Roads. The Central Roads Board was abolished on 1 January 1858 and succeeded by the Department of Roads and Bridges (VA 2964) which operated under the statutory control of the Board of Land and Works (VA 744).Journals (Specific and General)The prime function of a journal is to facilitate the posting of credit and debit transactions into the necessary ledger accounts. Like the cash book it is also a book of original entry and is maintained chronologically. Specific journals are often maintained to summarize information for similar transactions, including cash transactions, eg. Cash receipts journal, wages and stores journal. Rather than summarize similar transactions, general journals, on the other hand, provide a convenient record of unusual transactions, including:adjustments to ledger accounts eg. To correct errorstransfers from one account to anothersales or purchases of assetsAlthough the primary flow of information is from the journal to the ledger accounts, where amounts are to be posted from one account to another (particularly common at the end of a financial year), the transactions will be posted through the journal. Relevant accounts are identified either by the ledger folio number or an account number.The journal in this series was kept on a monthly basis recording all receipts and disbursements. Further details of many of the transactions recorded may be found in VPRS 961 Expenditure Vouchers.VPRS 1141/P was reserialised in 2001 as part of the ARAD Project. The former unit 2 is now VPRS 12682/P1 unit 1, and the former units 3-7 are now VPRS 12683 units 1-5.